Nur Fitriana
Fakultas Ekonomi & Bisnis, Universitas Muhammadiyah Riau, Pekanbaru, Indonesia

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PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI: DIMENSI FRAUD DIAMOND Sukma Sopiyan Ardiansyah; Della Salsabilla Am Nur; Joana Sarah Febrianti; Nur Fitriana
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1763

Abstract

ABSTRACT This study aims to determine the root cause of academic cheating committed by students in doing lecture assignments during the Covid-19 pandemic. This research is a qualitative research using a case study approach. The data collection method used interviews with S1 Accounting students from the 2018 Muhammadiyah University of Riau who committed fraud. Researchers interviewed 10 respondents who committed academic fraud. The data analysis used in this research is to filter the data, present the data and draw conclusions from the research results. This study uses the Fraud Diamond Theory as a basis for analyzing data to answer research questions. The results showed that students committed academic fraud due to pressure, opportunities, rationalization of cheating behavior, and the ability to commit fraud. Through this research, researchers hope that institutions, lecturers and students can synergize with each other to minimize and prevent the spread of academic fraud in the campus environment. ABSTRAK Penelitian ini bertujuan untuk mengetahui akar masalah dari kecurangan akademik yang dilakukan oleh mahasiswa dalam mengerjakan tugas perkuliahan selama pandemi Covid-19. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan studi kasus. Metode pengumpulan data menggunakan wawancara pada mahasiswa S1 Akuntansi angkatan 2018 Universitas Muhammadiyah Riau yang melakukan kecurangan. Wawancara peneliti lakukan kepada 10 responden yang melakukan kecurangan akademik. Analisa data yang digunakan dalam penelitian ini yakni menyaring data, menyajikan data serta menarik kesimpulan hasil penelitian. Penelitian ini menggunakan Fraud Diamond Theory sebagai dasar dalam melakukan analisa data untuk menjawab pertanyaan penelitian. Hasil penelitian menunjukkan bahwa mahasiswa melakukan kecurangan akademik karena mengalami tekanan, adanya peluang, rasionalisasi perilaku kecurangan, serta kemampuan dalam melakukan kecurangan. Melalui penelitian ini peneliti berharap instansi, dosen dan juga mahasiswa agar dapat saling bersinergi untuk meminimalisir dan mencegah meluasnya kecurangan akademik di lingkungan kampus.
GAYA KEPEMIMPINAN DALAM MENDUKUNG PERILAKU ORGANISASI UMKM PADA MASA PANDEMI COVID-19 Arnes Novita Sari; Fezi Waldeseska Aulia Fezi; Nurul Hikmah Putri; Nur Fitriana
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 1 (2022): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.978 KB) | DOI: 10.24903/je.v11i1.1143

Abstract

Penelitian ini dilakukan untuk mengetahui gaya kepemimpinan dalam mendukung perilaku organisasi yang ada pada masa pandemi. Metode yang digunakan pada penelitian ini yaitu kualitatif dengan melakukan wawancara dengan pihak atasan dan karyawan, dengan pertanyaan-pertanyaan terkait perilaku organisasi pada masa pandemi saat ini. Penelitian ini menunjukkan bahwa gaya kepemimpinan yang diberlakukan pada Usaha Kecil Mikro Menengah (UMKM) yaitu menerapkan protokol kesehatan yang ditetapkan dan bekerja dari rumah untuk karyawan (work from home).Selain work from home pihak atasan tidak mengizinkan untuk melakukan pertemuan langsung atau kontak fisik langsung guna menekan tingkat angka pertumbuhan virus corona-19.
Literasi Dan Pelatihan Investasi Pasar Modal Bagi Komunitas Mobile Legend Pekanbaru Ilham Hudi; Muhammad Ahyaruddin; Della Hilia Anriva; Mentari Dwi Aristi; Dian Puji Puspita Sari; Annie Mustika Putri; Nur Fitriana; Dian Hafiza Triana
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 1 No 1 (2021): Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.435 KB) | DOI: 10.37859/abdimasekodiksosiora.v1i1.3332

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This activity provides an understanding to online game lovers about the importance of saving and investing from an early age and sharing other investment knowledge in the world of capital markets. This community service activity was carried out at the Semanggi Coffee Shop with participants, namely all members of the Pekanbaru Mobile Legend community. The result of this activity is that members of this online gaming community know and understand about the capital market and the products traded in the capital market. This service activity is carried out in several stages, namely at the initial stage the team conducts a briefing to prepare the materials and equipment needed, including: training materials, assignment letters, participant attendance lists, and consumption. In the final session, the activity was carried out by explaining the stock trading simulation using the IPOT application. When the simulation is carried out, participants see in real time the activity of stock trading transactions that occur on the Indonesian stock exchange.
Analisis dan Interpretasi Data Bagi Suatu Perusahaan Meilan Sri Desfitra; Zahwa Aulia; Rezeki Putri Utami; Nur Fitriana
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to conduct in-depth analysis of data collected from a company to identify patterns, trends, and insights that can support strategic decision-making. The methods used include statistical data processing and advanced data analysis techniques to uncover relationships among variables and predict future outcomes. The results of this study demonstrate the importance of applying data analysis in enhancing operational efficiency and business strategy for the company. The implications of these findings can provide guidance for companies in optimizing resources and improving overall performance.
Pengaruh Inflasi Terhadap Pertumbuhan Ekonomi Di Indonesia Meilan Sri Desfitra; Zahwa Aulia; Rezeki Putri Utami; Nur Fitriana
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This abstract discusses the influence of inflation on economic growth in Indonesia. In general, inflation is the phenomenon of a continuous and continuous increase in the prices of goods and services over a certain period of time. Economic growth, on the other hand, measures the increase in a country's gross domestic product (GDP) or national income over a certain period of time. This research explores the relationship between inflation and economic growth in Indonesia using secondary data from Bank Indonesia and the Central Statistics Agency for the 2010-2020 period. Data analysis shows that inflation has a significant impact on economic growth in Indonesia. The research results show that high inflation tends to hamper economic growth by reducing people's purchasing power, reducing investment and improving the economy. However, moderate inflation can encourage economic growth by encouraging stable consumption and investment. This study also identifies other factors that influence the relationship between inflation and economic growth, such as monetary policy, political stability, and external factors. The implications of this research are the importance of appropriate monetary policy to control inflation so that it does not hamper economic growth, as well as the need for balanced fiscal policy to create stable and sustainable macroeconomic conditions in Indonesia.
Pertumbuhan Dan Pembangunan Ekonomi Sarahfina; Selvi Irene Claudia; Riskia Ramadhani; Nur Fitriana
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Macroeconomics has two basic ideas: economic development and growth. The growth of Gross Domestic Product (GDP), which represents the entire production of a country, is a leading indicator of economic growth. On the other hand, economic development covers more areas, including improving people's living standards, their quality of life, and their general well-being. This study explores the differences between economic growth and development, the factors that influence them, as well as the impact of economic policies on both concepts. Analysis of the literature shows that sustainable economic growth can improve the quality of life, but inclusive economic development requires policies that support fairer distribution, better access to basic services, and Community Empowerment. Policy recommendations to promote inclusive and sustainable economic development are also presented in this study.
Analisis Keseimbangan Ekonomi Tiga Sektor Dalam Perspektif Makro Ekonomi Hafidatul Husna; Armina Khoiriyah Nasution; Indah Afriliani; Nur Fitriana
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This study analyzes the economic balance in the three main sectors, namely companies, government, and households in a macroeconomic perspective. This research uses an analytical descriptive approach with a focus on the interaction and relationship between the three sectors. Firms act as producers of goods and services, as well as job creators that affect the level of production and national income. The government functions as a regulator and manager of fiscal policy that includes state spending and revenue, as well as intervention in the economy to maintain economic stability. Households, as the main consumers, influence aggregate demand and the level of savings, which is the source of investment. Economic equilibrium is achieved when there is effective coordination between production, consumption, and government policies, which is reflected in economic indicators such as Gross Domestic Product (GDP), inflation, and unemployment rate. The study found that imbalances in any one sector can lead to broader macroeconomic imbalances. Factors such as monetary policy, demographic changes, and globalization also play an important role in the dynamics of economic balance. This analysis provides a deeper understanding of the importance of synergy between firms, government, and households in achieving sustainable economic stability.
Moderasi Dukungan Pemerintah dan Mediasi Perubahan Strategis Terhadap Kinerja UMKM Nur Fitriana; Siti Rodiah; Rara Nagita; Olitsha Amanda; Imelia Sari
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.33629

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Purpose: This research tries to see the influence of the availability of financial capital, innovative work behavior, strategic changes, and government support on the performance of MSMEs Methodology/approach: Using mediation and moderation models, this research tries to examine the relationship between these variables. The research method used was a quantitative approach with 100 respondents from MSMEs in Riau Province taken using a cluster random sampling technique. The research analysis technique uses path analysis using the Smart PLS tool which aims to look at the outer model, inner model and hypothesis testing. Findings: this research succeeded in proving that government support can strengthen the relationship between the availability of financial capital, innovative performance behavior and strategic changes to the performance of MSMEs. However, this research has not been able to prove the direct influence of innovative performance behavior and the indirect influence of strategic changes on the performance of MSMEs Practical implications: The results of this research have an impact on the importance of government support in MSME finance. The government is expected to pay more attention to MSMEs' needs for sufficient and stable finance. Originality/value: There are still limited research references regarding the availability of financial capital, innovative work behavior, and the performance of MSMEs mediated by strategic change and moderated by government support. This research develops previous research which is modified in the mediation and moderation model
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi : Studi Pada Organisasi Perangkat Daerah Di Kabupaten Kampar Rizka Septiawanani; Nur Fitriana; Linda Hetri Suriyanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4933

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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh keterlibatan pengguna, kapabilitas SDM, program pendidikan dan pelatihan, serta formalisasi pengembangan sistem terhadap kinerja sistem informasi akuntansi di OPD Kabupaten Kampar. Penelitian ini menggunakan metodologi kuantitatif dan menggunakan skala likert sebagai alat ukur. Populasi yang diteliti dalam penelitian ini adalah OPD (Dinas Pembangunan Daerah) Kabupaten Kampar. Sampel penelitian sebanyak 96 responden yang dipilih dari 32 OPD. Pengumpulan data dilakukan dengan penyebaran kuesioner secara langsung. Proses pengujian data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier berganda, uji hipotesis, dan uji determinasi yang difasilitasi oleh program SPSS 26. Hasil penelitian ini menunjukkan bahwa keterlibatan pengguna, kapabilitas SDM, inisiatif pendidikan dan pelatihan, serta formalisasi pengembangan sistem, semuanya berdampak pada kinerja sistem informasi akuntansi di OPD Kabupaten Kampar.
Determinan Minat Mahasiswa Berinvestasi Saham di Pasar Modal Ulya Triana Dahar; Nurfitriana Nurfitriana; Mentari Dwi Aristi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4934

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Penelitian ini membahas minat mahasiswa akuntansi universitas-universitas di Pekanbaru untuk berinvestasi dipasar modal. Penelitian ini adalah penelitian kuantitatif dan menggunakan skala likert sebagai pengukuran. Teknik pengambilan sampel pada penelitian ini menggunakan random sampling dengan rumus slovin tingkat error 5%. Hasil penelitian memberikan hasil bahwa norma subjektif, motivasi investasi, pengetahuan investasi, persepsi return, literasi keuangan dan media sosial berpengaruh terhadap minat mahasiswa berinvestasi saham dipasar modal. Populasi pada penelitian ini adalah seluruh mahasiswa aktif program studi akuntansi universitas-universitas di Pekanbaru